The Eikonal equation arises naturally in the limit of the second order Aviles-Giga functional whose Γ-convergence is a long standing challenging problem. The theory of entropy solutions of the Eikonal equation plays a central role in the variational analysis of this problem. Establishing fine structures of entropy solutions of the Eikonal equation, e.g. concentration of entropy measures on H 1 -rectifiable sets in 2D, is arguably the key missing part for a proof of the full Γ-convergence of the Aviles-Giga functional. In the first part of this work, for p ∈ 1, 4 3 we establish an L p version of the main theorem of [GL20]. Specifically we show that if m is a solution to the Eikonal equation, then m ∈ B 1 3 3p,∞,loc is equivalent to all entropy productions of m being in L p loc . Given the main result of [GL20], this result also shows that as a consequence of a weak form of the Aviles-Giga conjecture (namely the conjecture that all solutions to the Eikonal equation whose entropy productions are in L p loc are rigid) -the rigidity/flexibility threshold of the Eikonal equation is exactly the space B 1 3 3,∞,loc . In the second part of this paper, under the assumption that all entropy productions are in L p loc , we establish a factorization formula for entropy productions of solutions of the Eikonal equation in terms of the two Jin-Kohn entropies. A consequence of this formula is control of all entropy productions by the Jin-Kohn entropies in the L p setting -this is a strong extension of the main result of [LP18].